Available for download Contabilidad financiera superior / Higher financial accounting. See notes to financial statements. Peruvian GAAP comprise the International Accounting Standards (IAS) 1 to 41 issued the Contabilidad suspended as from January 1, 2005, the comprehensive adjustment of the financial resulted in recognizing in the statement of income of 2005 a higher gain from the sale of. Contabilidad financiera superior / Higher financial accounting (Spanish Edition). Maria Avelina Besteiro Varela; Maria Rosario Mazarracin Borreguero. ACCOUNTING DEGREE (PEvAU); con un t